Ce que prévoit le PLF 2026 – Le Jeune Indépendant

Developed in a spirit of preserving the social character of the State, with maintenance of consumer prices for certain products and the non-imposition of new taxes, in addition to supporting investment dynamics, the 2026 finance bill (PLF), established in a particular national and international economic context, provides for new measures aimed, among other things, at encouraging the development of renewable energies, support for digitalization and support for housing.

Ambitious measures are introduced into the PLF, confirming the State’s support for the development of certain activities, such as renewable energies. Incentive measures are introduced into this law, thus confirming the desire of public authorities to support the energy transition. In the promotion of ecology and green energy section, support measures for this sector are listed.

This mainly concerns the application of the 5% rate of customs duties to imports of raw materials intended for the manufacture of photovoltaic solar panels, the exemption from customs duties of electrolysers intended for the production of hydrogen, as well as the admission to capped deductibility for the determination of the tax result, and the expenses incurred in the context of the development of green hydrogen and renewable energies.

The State also encourages the use of electric vehicles, through the exemption of electric and hybrid vehicles from the automobile sticker. The PLF, which also proposes the removal of the exemption from the automobile sticker, granted to vehicles equipped with LPG/C carburetion, also provides for a downward revision from 30 to 15% of the rate of customs duties applicable to individual solar water heaters.

Fishing and aquaculture are also activities in which the public authorities attach particular interest. This results in a set of incentive measures, which mainly result in the exemption of customs duties and the application of the reduced rate of 9% of VAT to import operations of raw materials used in the production of feed intended for the breeding of aquaculture products, in addition to the increase from 5 to 15 years in the age of used large-scale fishing and ocean-going vessels, authorized for customs clearance, for the release navigation.

Strengthening digitalization

Innovation and modernization also occupy an important place in the public authorities’ strategy aimed at the digitalization of several sectors. Support for strat-ups and incubators is thus provided for in the PLF 2026, notably through the extension to two years instead of one year of the duration of tax exemptions granted to start-ups, in the event of renewal of their label, and the renewal of tax advantages granted to incubators at each renewal of the label.

The authorities also aim to increase digitalization actions, through the establishment of the obligation to electronically declare salaries, wages and various emoluments paid during the year, for taxpayers reporting to tax services equipped with the tax administration information system, as well as the establishment of the obligation to electronically declare rights and taxes for taxpayers subject to the real profit tax regime and the tax regime simplified.

The law also provides for the establishment of the possibility of online payment of stamp duties as well as the exemption from the judicial tax for recording copies of court decisions delivered electronically. It is also planned to extend for an additional year the benefit of the reduction in the tax base of the IBS, the amount of commissions paid by commercial banks and Algérie Poste, for transactions carried out by means of electronic payment.

Support for the transport and housing sectors

Furthermore, and as part of the implementation of the instruction of the President of the Republic aimed at the urgent importation of 10,000 buses, the PLF provides for the exemption of all duties and taxes for the operation of import and sale of 10,000 buses, in addition to the application of VAT at the reduced rate of 9% to passenger transport operations by bus.

Regarding housing, a set of measures is introduced to support this sector. An increase in the interest rate on loans granted by public banks, up to 100% for leasing programs. In addition, a program of 300,000 housing units is planned for the year 2026 with an increase in the interest rate on credits granted by banks and financial institutions within the framework of Islamic finance. This for the acquisition, construction, development of housing, or the acquisition of land for the construction of individual housing, for the benefit of civil servants exercising specific functions.

It is also planned to extend the exemption from transfer taxes for valuable consideration, currently granted for the benefit of individuals, for acquisitions of buildings for primary residential use, within the framework of real estate development operations, to cover those financed according to the formulas of Islamic finance (Mourabaha and Ijara Mountahia Bitamlik).

Rehabilitation and development operations on old residential properties will benefit, for their part, from taxation at the reduced VAT rate of 9%. For social housing, it is planned to extend until December 31, 2026, the deadline granted to occupants of housing in the public rental sector of a social nature, financed with final assistance from the State budget, wishing to acquire their housing, to submit their acquisition requests.